The first study published on the number of reverse
dies involved in the production of the rare 1999 Lincoln cent variety with a
proof-style "Wide AM" reverse was by G. J. Lawson in February of 2006
in his "List #96." He identified four reverse dies as used for
the issue. I found it hard to believe that a variety could be this rare (I
estimate that fewer than 300 specimens are known) could have been struck by this
many dies. As such, I asked to examine the coins used in Lawson's study
and walked away with different results. I determined that two of the four
dies that Lawson had identified as distinct reverse varieties may have in fact
been stages of what I was able to attribute as two distinct dies used for the
issue. However, due to the fact that only one of each coin was available, the
studies of both Lawson and myself are limited to the information we could gather
from just these coins. This was effected by limitations caused by Lawson's
Reverse Die#1 being broadstruck with lots of stretched metal effecting the
appearance of the coin and his Reverse Die#4 being struck on a planchet with a
plating streaks that appear like a multitude of raised die lines on both the
obverse and reverse which made it difficult to establish which "lines"
were in the die vs. those that were the result of a plating defect.
As this point, based on the few coins available for study (and the problems
associated with two of them) I cannot state conclusively how many reverse dies
were used. Nonetheless, it is clear that at least two different reverse dies
were used with at least two very distinct stages of each existing or that as
many as four dies were used. More examples of these coins are needed to conclude
this study.

My observations on what I have seen thus far are presented below but the real
question that remains to be answered is why the issue is so rare!

1999
1c Wide AM Reverse Lawson-001(Reverse Die-001)Note: This coin is a
Broadstrike giving it some effects that need to be ignored for die study purposes.
Lawson-001 Die Clash Marks from top of Memorial Building to dot in front O UNUM
and U of UNUM

1999
1c Wide AM Reverse Lawson-002(Reverse Die-002)
Lawson-002 Die Clash Marks from top of Memorial Building to dot in front
Of UNUM and marks U of UNUM;
a long die mark runs under the ED of UNITED
and ST of STATES. This may be a later die state of L-001.

Lawson-002 Die Clash Mark from top of Memorial Building NE.

Lawson-002 Die Clash Marks Inside Seventh Bay Of Memorial Building.
This is the die pairing that the vast majority of the known 1999 Wide AM
cents are from
including all 130 pieces that I have owned and 50 pieces that
another dealer has owned.

One
reported from this die by G. J. Lawson in February 2006.
One reported from this die by Billy Crawford in March 2007.

1999
1c Wide AM Reverse Lawson-004(Reverse Die-004)

Lawson-004 Die Scratches run from left cornice of Memorial Building to
UNITED. This could be an earlier stage of Lawson-003. These
light die scratches could have been abraded or worn away and then the
die crack on Lawson-003 developed. More study needed.
This coin contains many plating "lines" on obverse and
reverse.